DENTISTES HOCK: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DENTISTES HOCK
Largest movements
- Receivables within one year +€18,517
up €18,517 (+102%), from €18,070 to €36,587
- Cash -€18,064
down €18,064 (-42.6%), from €42,419 to €24,355
mainly Receivables within one year (-€18,517) and Investment in fixed assets (net) (-€4,969)
- Tangible fixed assets +€2,708
up €2,708 (+43.9%), from €6,171 to €8,879
of which Furniture and vehicles: +€3,447
- Profit (loss) carried forward +€3,560
up €3,560 (+5.1%), from €69,788 to €73,348
- Gross operating margin +€2,161
up €2,161 (+48.4%), from €4,465 to €6,626
- Depreciation +€1,123
up €1,123 (+98.7%), from €1,138 to €2,261
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,788 | €95,348 | +€3,560 | +3.9% |
| Fixed assets | 21/28 | €31,299 | €34,007 | +€2,708 | +8.7% |
| Tangible fixed assets | 22/27 | €6,171 | €8,879 | +€2,708 | +43.9% |
| Land and buildings | 22 | €4,974 | €4,235 | -€739 | -14.9% |
| Furniture and vehicles | 24 | €1,197 | €4,644 | +€3,447 | +288% |
| Financial fixed assets | 28 | €25,128 | €25,128 | = | 0.0% |
| Current assets | 29/58 | €60,489 | €61,341 | +€852 | +1.4% |
| Amounts receivable within one year | 40/41 | €18,070 | €36,587 | +€18,517 | +102% |
| Other amounts receivable | 41 | €18,070 | €36,587 | +€18,517 | +102% |
| Cash at bank and in hand | 54/58 | €42,419 | €24,355 | -€18,064 | -42.6% |
| Deferred charges and accrued income | 490/1 | - | €399 | +€399 | |
| Total equity and liabilities | 10/49 | €91,788 | €95,348 | +€3,560 | +3.9% |
| Equity | 10/15 | €91,788 | €95,348 | +€3,560 | +3.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,788 | €73,348 | +€3,560 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | €2,261 | +€1,123 | +98.7% |
| Other operating charges | 640/8 | €712 | €731 | +€19 | +2.7% |
| Gross operating margin | 9900 | €4,465 | €6,626 | +€2,161 | +48.4% |
| Operating profit (loss) | 9901 | €2,615 | €3,634 | +€1,019 | +39.0% |
| Financial charges | 65/66B | €66 | €73 | +€7 | +10.6% |
| Recurring financial charges | 65 | €66 | €73 | +€7 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €2,549 | €3,561 | +€1,012 | +39.7% |
| Profit (loss) for the period | 9904 | €2,549 | €3,561 | +€1,012 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,549 | €3,561 | +€1,012 | +39.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.